Originally Posted by MishieMoo Divs are excellent for basing a design around. They de-clutter the html on a page, and are more flexible than tables. All my layouts are now div with linked css files. CSS also helps with cross browser compatibility, because you can have different stylesheets for different browsers, so more people can see your website the way its supposed to look. Really, CSS is the way to go if you want to keep up in this market =)

Well, I would have to say that it really depends on what kind of layout you are putting together and what kind of positioning that its going to have.

CSS is not always perfect in the eyes of cross-browser compatibility. For instance, opera still has an aweful time with many things concerning positioning and padding. Plus, I have to agree with those commenting above, that absolute positioning is never a good idea if you want your layout to be locked right in terms of dimensions and stretching.